S M EDUCATIONAL SOCIETY,SILIGURI vs. I.T.O., EXEMPTION, WARD - 2(2), SILIGURI

ITA 526/KOL/2026Status: DisposedITAT Kolkata25 June 2026AY 2021-20226 pages
AI SummaryRemanded

What were the facts?

The assessee society filed its return of income showing a loss, but the AO's intimation treated the entire loss as income. The CIT(A) dismissed the appeal due to a significant delay of 1038 days, despite the assessee pursuing rectification proceedings.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A), citing the assessee's pursuit of rectification and the need to advance substantial justice. The CIT(A)'s order was set aside, and the case was remitted back for a decision on merits.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable, and if so, whether the appeal should be decided on merits.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154,Section 12AB,Section 10(23C)(iv)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

Per Pradip Kumar Choubey, Judicial Member:

This appeal filed by the assessee is directed against the order dated 30.01.2026 of the National Faceless Appeal Centre (NFAC), passed under Section 143(1) of the Assessment Year 2021-22& 2022- 23 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). . In both the cases issues are common hence taken up together for disposal by takin

The order continues below.

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